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81.
预算公开与廉洁政府建设是学术界关注的热门话题,两者之间的关系更是其中的重点。2006、2008、2010与2012四个年度共同涉及的44个国家的预算公开指数与清廉指数的相关性检测表明,预算公开指数与清廉指数之间呈正相关关系,且基本属于高度相关,部分国家数据的不对称只是虚假背离。高度契合与虚假背离的背后起决定性作用的是成熟的民主政治,因此,预算公开推动廉洁政府建设需要以成熟的民主政治为前提和基石。 相似文献
82.
Jacqueline N. Hood 《Journal of Business Ethics》2003,43(4):263-273
This study analyzes the relationship between CEO values, leadership style and ethical practices in organizations. The ethical practices of formal statement of ethics and diversity training are included in the study, as well as four categories of values based on Rokeach's (1973) typology including personal, social, competency-based and morality-based. Results indicate that all four types of values are positively and significantly related to transformational leadership, with transactional leadership positively related to morality-based and personal values, and laissez-faire leadership negatively related to competency-based values. When size of company and values are controlled, transformational leadership explains a significant amount of change in formal statement of ethics, and transactional leadership explains a significant amount of change in diversity training. 相似文献
83.
文学伦理批评理论认为“文学是特定历史阶段伦理观念和道德生活的独特表现形式,文学在本质上是伦理的艺术”。从文学伦理的角度出发,分析《苏菲的选择》中女主人公苏菲在历史的伦理环境与父亲、与儿女在伦理活动中伦理结的形成过程,能让人们看到苏菲悲剧命运的根源、纳粹罪恶的深重,从而激发了人类对复杂人性的思考,号召人们心向美好,普爱众生。 相似文献
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How do senior business executives rank their preferences for various ethical principles? And how strongly do the executives believe in these principles? Also, how do these preference rankings relate to the way the executives see the future (wherein business decisions play out)? Research on these questions may provide us with an appreciation of the complexities of ethical behavior in management beyond the traditional issues concerning ethical decision-making in business. Based on a survey of 585 vice presidents of U.S. businesses it was found that: (1) there is a distinct set of principles of ethical conduct that is considered favorable as opposed to another set considered unfavorable among a comprehensive list of 14 ethical principles; (2) the executives believed overwhelmingly that their own individual ethical preferences are better than those of other executives; (3) the strength of their preferences for ethical principles is associated with whether the executives are relatively near-future oriented or more distant-future oriented; and (4), there are very few significant differences in terms of gender, age, education level, private/public education, prestigious/other schools, business/non-business academic backgrounds, and length of job experience. Implications of these findings are discussed. 相似文献
86.
中国世界遗产类旅游产品的感知度研究 总被引:13,自引:7,他引:13
中国世界遗产地开发旅游已经成为一种热潮。事实也说明遗产地确实具有开发旅游的先天优势。但是,通过在北京、广州、珠海三地的问卷调查发现,国内各世界遗产地在国内游客的感知中并未处于相同的地位,而存在较大的差异。成为世界遗产地并不就意味着绝对的旅游吸引力。世界遗产地名誉的获得是影响游客感知、促进旅游发展的一个重要因素,而非唯一因素。决定旅游地发展的往往是多方面因素共同作用的结果。因此,世界遗产地开发旅游不能仅仅依靠遗产地名誉的获得,而要结合实际、合理规划、恰当宣传.进而促进其旅游的全面发展。 相似文献
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88.
LIAO Gui-ming;HU Zhe-li;GU Nai-hua 《经济体制改革》2024,(5):185-191
In the context of “stable expectations”, how to stimulate the power of digital transformation of micro enterprises by maintaining policy continuity is a key issue to achieve the deep integration of digital economy and real economy in seeking progress in stability.The empirical research finds that the perception of corporate policy uncertainty significantly inhibits the digital transformation of enterprises.Mechanism analysis shows that the increase in the perception of corporate policy uncertainty will worsen the corporate financing environment, distort the financial asset allocation structure and reduce the level of corporate digital technology innovation, thus adversely affecting the digital transformation work. Further research shows that in enterprises with high management risk aversion, non-state-owned enterprises and declining enterprises, enterprise digital transformation is more likely to be constrained by the rising perception of policy uncertainty.Compared with core technology development, policy uncertainty perception has a more obvious negative impact on the practical application of digital technology.Therefore, efforts should be made to maintain the stability and continuity of economic policies, so as to guide micro market players to form rational expectations and empower enterprises for digital transformation. 相似文献
89.
Yelim Kim;Miseong Kim;Choong-Ki Lee;Yvette Reisinger; 《International Journal of Tourism Research》2024,26(4):e2724
This study investigates a new type of voluntourism that focuses on younger generations' environmental contribution in the context of a global climate crisis. The study describes the adoption process of new voluntourism by applying the Diffusion of Innovation (DOI) framework and examining the influence of its three innovation factors (compatibility, simplicity, and relative advantage along with the perceived risk of climate change on new voluntourism adoption attitude and behavioral intention). An online survey of 432 members of two demographic cohorts, Millennials and Generation Z, was conducted in South Korea. The results of structural equation modeling indicate that the perceived risk of climate change and DOI's innovation factors significantly affected new voluntourism adoption attitude and behavioral intention. The results confirmed that the perceived risk of climate change led to the diffusion and adoption of new voluntourism by younger generations. The theoretical and practical implications of the study's results are discussed. 相似文献
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